Occupational pension provision within the framework of the BVG and its implementing provisions for the benefit of the employees of IBM (Switzerland) in Zurich and the economically or financially closely related companies, as well as their relatives and dependents, against the economic consequences of old age, disability and death; the personnel of companies economically or financially closely related to the company can also be affiliated with the foundation; can provide additional benefits beyond the statutory minimum benefits, including support in cases of need, such as illness, accident, disability or unemployment.